外文翻譯-----中國國有企業(yè)會計監(jiān)督模式的進化和思考-會計審計-全文預覽
【正文】 hould not act as athletes, neither act as a bination of both. . Develop incentive and restraint system According to principalagent theory, as the principal need the help and cooperation of agents to acplish the intended goal, the client will use a series of incentives to motivate agents to work hard to maximize the value of the overall agent, so as to achieve a balanced relationship between principal and agent. Under the circumstance of market economy, incentive and restraint mechanisms of accounting supervision are particularly important and directly related to the efficiency of the accounting supervision. The subjects of accounting supervision are human beings, so they also need to be stimulated and restrained in accounting supervision activities. Incentive mechanism promotes accounting supervisory staff to continually identify problems, and actively fight against accounting fraud. Restraint mechanism makes the actions of accounting supervisory personnel do not exceed the scope of laws and regulations. To do a good job of accounting supervision, first, a law of encouraging and supporting appointed personnel to perform their duties should be coordinated. Various forms of incentive mechanisms, such as the priority in employment, option incentives and difference between the rewards, should be developed. Second, the sense of responsibili
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